Supreme Court · 1991 INSC 146 · Decided 10 July 1991
Commissioner of Gift Tax, Ernakulam v. Abdul Karim MOHD. (Dead) BY LRS.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 146 · [1991] 2 S.C.R. 846
- Case number
- CIVIL APPEAL No. 526/1979
- Decided
- 10 July 1991
- Bench
- K. JAGANNATHA SHETTY, YOGESHWAR DAYAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Succession Act Section 5(l)(xi), 191
Headnote
!I Gift Tax Act, 1958/lndian Succession Act, 1925: Section 5(l)(xi)/ Section 191-Gift in contemplation of death-Essential requirements of-Gifi of movable property-Donor seriously ill at the time of execu- tion of deed and died shortly thereafter-Delivery of possession of c gifted propertj that gift would be effective only if donor died or liable to be revoked in case donor recovered-Whether gift valid-Whether entitled to exemption. Mohammedan Law: Marz-ul-maut (deatn-bed illness)-What is- D Gift made during marz-ul-maut-Whether entitled to exemption under Gift Tax
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